Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: Australia

Page 12 of 51 · 1001 published records

• Maximising Employee Deductions: The $1,000 Instant Deduction Explained — A new $1,000 instant deduction for work-related expenses is in effect for the 2026-27 year—learn how this simplifies record-keeping and what qualifies.
• Digital Nomads & Remote Workers: Navigating Australia’s Tax Rules Post-2026 Changes — If you work remotely or are considering becoming a digital nomad, here’s a guide to how Australia’s evolving tax rules—including residency, super, and reporting—affect you.
• Compliance Boost: New Penalties for Tax Adviser Misconduct & Real-Time Trust Reporting — The Australian Government is strengthening integrity in its tax system—tax advisers face tougher sanctions and closely held trusts will have stricter reporting obligations. Understand what this means for compliance.
• How to Plan for Australia’s Working Australians Tax Offset (WATO) & Key Changes from Budget 2026-27 — Australia is rolling out major tax changes from the 2026-27 budget—including the Working Australians Tax Offset, CGT reform, and limits on negative gearing. Here's how you can plan ahead.
• Global and Domestic Minimum Tax: What Multinational Entities Must Know — New rules under Australia’s implementation of the OECD Pillar Two impose a global minimum tax on multinationals. Here’s how the Income Inclusion Rule, Undertaxed Profits Rule, and Domestic Minimum Tax affect Australian-headquartered groups.
• Division 296 Tax: How Super Earnings Over $3 Million Are Now Taxed — If your total super balance exceeds $3 million, a new tax regime under Division 296 from 1 July 2026 could reduce your after-tax earnings. Learn how it works, who it affects, and what steps to protect your wealth.
• Mastering Payday Super: What Employers Must Do from 1 July 2026 — Australia’s super guarantee regime is changing—employers must pay superannuation **every payday**, meet new qualifying earnings rules, and follow revised reporting obligations.
• Compliance Deep Dive: What Tax Agents & Businesses Must Do in 2026 Under New Penalties Regime — Australia’s laws for tax-agent misconduct and foreign investor tax liability are tightening sharply. Agents and businesses must update processes immediately to avoid serious sanctions.
• Entity Setup and Tax Strategy: Choosing Between Trusts, Companies, and Partnerships After 2026 Reforms — Australia’s 2026 tax law changes make how you structure your business or investment entity more critical than ever. Decide smartly between companies, trusts, or partnerships based on CGT, negative gearing, and loss carry back rules.
• How Australia’s New Tax Reforms Impact Digital Nomads in 2026 — Australia’s recent tax reforms—especially around tax residency and foreign income—have big implications for digital nomads. What you earn, where you live, and how you claim deductions now matter more than ever.
• Digital Nomad or Long-Term Remote Worker: Establishing Tax Residency in Australia — For digital nomads planning to spend extended time in Australia, understanding the ATO’s residency tests is essential—your status can massively affect what you’re taxed on and what reporting rules apply.
• Instant Deductions and Working Australians Tax Offset: Simplifying Work-Related Expense Claims — A new $1,000 instant deduction and permanent expense changes are coming for workers—these reforms aim to reduce paperwork, compliance costs, and make your tax return easier from 2026-27 onward.
• Navigating Australia’s New Super Tax: What High-Balance Super Holders Need to Know (Division 296) — From 1 July 2026, Australians with total super balances (TSB) over $3 million will face a new tax on earnings—a major shift for those with large balances. Here’s a clear guide to what’s changed and how to plan ahead.
• Strengthening Integrity: New Penalties and Expanded Oversight for Tax Advisers in Australia — Australia is implementing tougher accountability measures for tax practitioners, including criminal sanctions and stronger oversight, in response to concerns about misconduct and unfair tax practices.
• How Australia’s 2026-27 Budget Redefines Negative Gearing and Capital Gains Tax — Australia is reshaping tax rules for property investors and asset owners. Starting July 2027, negative gearing will only apply to new builds, and capital gains tax discounts will be replaced by a system measuring gains only after adjusting for inflation.
• Leveraging Car Expense Deductions: The 91c/km Rate & Smart Claiming — Australia’s deduction rate for work-related car travel just rose; learn when to use cents-per-kilometre method, how to document trips, and avoid common traps.
• Division 296 & Very Large Super Balances: What High-Net-Worth Individuals Need to Know — Changes in super taxation now affect earnings above a $3 million threshold—and an extra charge over $10 million. Essential reading for those with large super balances.
• Understanding Payday Super: What Employers Must Do From 1 July 2026 — Australia’s superannuation regime is changing—employers will need to pay super on each payday and include qualifying earnings. Here's how to prepare.
• Digital Nomads: How Australia’s Tax Rules Are Evolving for Virtual Assets and Cross-Border Workers — Australia is updating how virtual assets and foreign-related services are regulated from 1 July 2026 — including new AML/CTF obligations that affect nomads, crypto-businesses, and cross-border operators.
• Compliance Update: New Penalties for Tax Agent Misconduct — From July 2026 Australia will introduce tougher sanctions for tax adviser misconduct, increasing oversight and penalties under revamped legislation—find out what this means for tax agents and clients alike.